Can You Claim Head of Household Without a Dependent?

Hi Guys,

I’m confused about “Head of Household” (HoH) status. I know it usually requires a dependent.

I’m unmarried, maintain a home for my elderly parent (who lives separately), and cover most expenses. However, they aren’t my dependent due to their income. Can I still qualify for HoH, or is a dependent mandatory?

Thanks for any advice…

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Normally, to file as head of household, you need a dependent child or relative living with you. But, a custodial parent can still use this filing status for their child even if they let the other parent claim it on their taxes.

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Yes, you can claim Head of Household filing status without a dependent, but it requires specific circumstances. To qualify, you must be unmarried, pay for more than half the costs of maintaining a home, and have a qualifying relative live with you for the entire year. A qualifying relative can be a parent who doesn’t need to live with you, as long as you pay at least half their living expenses. However, they cannot have a gross income exceeding $4,400 and cannot be claimed as a dependent by someone else. Since your parent has income that disqualifies them as your dependent, you would not be able to claim them as a qualifying relative for Head of Household purposes. The rules are complex, so it’s best to consult with a tax professional to determine if you meet all the criteria.